17 November 2011 External T.I. 2011-0414811E5 F - Frais médicaux- fins esthétiques -- summary under Subsection 118.2(2.1)

The correspondent, who underwent mammoplasty to reduce her right breast, that was covered by her provincial health care plan, at the same time incurred personally the cost of mammoplasty of her left breast. In the course of a general discussion, CRA indicated that examples of eligible expenses included those of surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease, and breast implants and related reconstructive procedures after mastectomy and breast reduction to reduce back and shoulder pain.